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All Journal Journal of Business, Accounting and Finance Jurnal Ekonomi, Manajemen, Akuntansi
Ayi Srie Yuniawati
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Capital Intensity Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Subsektorbatu Bara Yang Terdaftar Di Bursa Efek Indonesia) Chandra Caesar Rani1; Ayi Srie Yuniawati
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Indonesia is a country that relies on tax revenue as one of its main sources of income. However, the realization of Indonesia's state revenue is still far from what the government expects. One of the things that resulted in the realization of state revenue was not fulfilled, namely the many cases of ax avoidance that occurred. This also resulted in the country experiencing huge losses.This research aims to determine the effect of Capital Intensity on Tax Avoidance in coal sub-sector companies on the IDX. The method used in this research is quantitative method using secondary data from 8 companies. Of the 8 companies obtained as many as 40 samples. The data analysis method used is simple linear regression analysis with the help of SPSS 25 program. From the results of hypothesis testing, it can be concluded that Capital Intensity has a positive effect on Tax Avoidance. It means, Capital Intensity is one of the factors that play a role in Tax Avoidance. Indonesia merupakan negara yang mengandalkan penerimaan pajak sebagai salah satu sumber pendapatan utamanya. Kendati demikian, realisasi pendapatan negara Indonesia masih jauh dari yang diharapkan oleh pemerintah. Salah satu yang mengakibatkan realisasi pendapatan negara tidak terpenuhi yaitu banyaknya kasus-kasus penghindaran pajak yang terjadi. Hal tersebut juga mengakibatkan negara mengalami kerugian yang besar. Penelitian ini bertujuan untuk mengetahui pengaruh dari Capital Intensity terhadap Tax Avoidance pada perusahaan subsektor batu bara di BEI. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif dengan menggunakan data sekunder dari 8 perusahaan. Dari 8 perusahaan didapatkan sebanyak 40 sampel penelitian. Metode analisis data yang digunakan menggunakan analisis regresi linear sederhana dengan bantuan program SPSS 25. Dari hasil uji hipotesis, dapat disimpulkan bahwa Capital Intensity berpengaruh secara positif terhadap Tax Avoidance. Artinya, Capital Intensity merupakan salah satu faktor yang berperan dalam Tax Avoidance.
The Effect Of Audit Solvency And Opinion On Audit Delay (Empire Study On Technology Companies Listed On The Indonesia Stock Exchange Period 2016 – 2020) Ayi Srie Yuniawati; Tisna Permana
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to analyze how the effect of Solvency and Audit Opinion either partially or simultaneously on Audit Delay. The population in this study were technology companies listed on the Indonesia Stock Exchange in the 2016-2020 period, using a purposive sampling technique, the samples in this study were 7 companies that were the object of research with 35 units of analysis. The data used is secondary data that comes from the company's financial statements. The analysis technique used is descriptive statistics, classical assumption test, and multiple linear regression. The results show that the relationship between Solvency (X1) and Audit Opinion (X2) is 0.305 in a negative direction. Solvency partially has a significant effect on audit delay in technology companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. This is evidenced by the value of tcount (2.783) which is greater than ttable (2.037) and the value of sig. 0.009 is smaller than the value of 0.05. Audit opinion partially has a significant effect on audit delay in technology companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This is evidenced by the value of tcount (2.073) which is greater than ttable (2.037) and the value of sig. 0.046 is smaller than the value of 0.05. Solvency and Audit Opinion simultaneously affect audit delay in technology companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This is proven by the value of Fcount (4.699) with a probability of 0.016. Because Fcount (4.699) is greater than Ftable (3.285) and the value of sig. 0.016 is less than 0.05.
Determinasi Kinerja Keuangan BPR Syariah di Indonesia : Peran Efisiensi Operasional dan Digitalisasi Periode 2020-2024 Ayi Srie Yuniawati; Anita Dwi Utami; Sukmayadi, Sukmayadi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16740

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional dan digitalisasi terhadap kinerja keuangan BPR Syariah di Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal untuk menguji hubungan antar variabel. Data yang digunakan merupakan data sekunder berupa laporan keuangan BPR Syariah yang diperoleh dari Otoritas Jasa Keuangan (OJK) dan sumber terkait lainnya. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa efisiensi operasional berpengaruh signifikan terhadap kinerja keuangan dengan arah negatif, yang berarti semakin rendah rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO), maka semakin tinggi kinerja keuangan yang diproksikan באמצעות Return on Assets (ROA). Digitalisasi berpengaruh positif dan signifikan terhadap kinerja keuangan, yang menunjukkan bahwa peningkatan adopsi teknologi digital mampu meningkatkan efisiensi dan profitabilitas BPR Syariah. Secara simultan, efisiensi operasional dan digitalisasi berpengaruh signifikan terhadap kinerja keuangan. Penelitian ini menyimpulkan bahwa efisiensi operasional dan digitalisasi merupakan faktor penting dalam meningkatkan kinerja keuangan BPR Syariah, sehingga diperlukan strategi terintegrasi untuk meningkatkan daya saing dan keberlanjutan lembaga keuangan syariah di Indonesia
Co-Authors Anita Dwi Utami Chandra Caesar Rani1 Sukmayadi Sukmayadi Tisna Permana